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Is a Detailed Tax Planning for Investment Decisions Worthwhile? Evidence From Germany

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  • Deborah Knirsch

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  • Deborah Knirsch, 2006. "Is a Detailed Tax Planning for Investment Decisions Worthwhile? Evidence From Germany," EcoMod2006 272100044, EcoMod.
    • Handle: RePEc:ekd:002721:272100044
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    References listed on IDEAS

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    1. Michael Devereux & Harold Freeman, 1991. "A general neutral profits tax," Fiscal Studies, Institute for Fiscal Studies, vol. 12(3), pages 1-15, August.
    2. Boadway, Robin & Bruce, Neil, 1984. "A general proposition on the design of a neutral business tax," Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July.
    3. Rainer Niemann, 2004. "Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(3), pages 265-281, May.
    4. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
    5. Michael Keen & John King, 2002. "The Croatian profit tax: an ACE in practice," Fiscal Studies, Institute for Fiscal Studies, vol. 23(3), pages 401-418, September.
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    Cited by:

    1. Niemann, Rainer, 2006. "The impact of tax uncertainty on irreversible investment," arqus Discussion Papers in Quantitative Tax Research 21, arqus - Arbeitskreis Quantitative Steuerlehre.

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